163, Notice of Change or Discontinuance - Michigan

1 Michigan Department of Treasury163 (Rev. 07-19) Notice of Change or DiscontinuanceUse this form only if you discontinued or made changes to your business . Complete all sections that apply. Changes provided on this form may also be completed electronically at If using this form, sign and mail to: Michigan Department of Treasury, Registration Section, PO Box 30778, Lansing MI 1: business INFORMATIONB usiness Name (required)Account Number (FEIN or TR No.) requiredBusiness Phone NumberPART 2: business NAME/ADDRESS CHANGESC heck all boxes that apply below. If reporting a discontinued business , check Change Legal Address below, complete the New Legal Address field, and complete Part 3 as business NameChange business NameNew Legal Address (If a discontinued business , enter contact address for all business -related correspondence) Change Legal AddressNew Mailing AddressChange Mailing AddressPART 3: business SALE OR CLOSUREE ffective Date of DiscontinuanceREMINDER: If discontinuing a business , the business owner is obligated to timely file all final returns for the year.

2 If discontinuing a business on behalf of a deceased taxpayer , a copy of the death certificate is required with this the exception of IFTA, Motor Fuel, and Tobacco Tax, checking this box registers a Discontinuance of all Michigan taxes related to this business . Complete the Effective Date of Discontinuance field at left. Do not complete Part Entire BusinessEffective Date of Partial business Sale (mm/dd/yyyy)Sell Part of BusinessEffective Date of Entire business Sale (mm/dd/yyyy)Sell Entire BusinessBuyer NameBuyer FEIN (if known)Buyer Address (if known)PART 4: ADDING OR DELETING A TAX TYPEE ffective Date of Change (mm/dd/yyyy)Complete this section if the business is to remain open and only specific taxes need to be added or deleted from the business TaxCorporate Income TaxMichigan business TaxUse TaxPayroll/Pension Withholding Tax To add this tax, complete an Application for Registration (Form 518).

3 To add/delete Tobacco Products Tax licenses, call 517-636-4630. To add/delete IFTA licenses, call 517-636-4580. To add/delete Motor Fuel Tax licenses, call 5: OTHER business CHANGES OR INFORMATION Check all that Open DateSeasonal Close DateChange status to a seasonal business . Enter month numerically (for example, 08 for August).NAICS CodeAdd or update NAICS code. Go online to for of business LocationsChange the number of business locations in Michigan . Enter updated number at or correct Federal Employer Identification Number. Enter correct FEIN at : IRS written verification is required to Change account numbers; include verification with this FEINPART 6: CERTIFICATION ALL FIELDS BELOW MUST BE COMPLETEDI declare under penalty of perjury that the information on this form and attachments is true and complete to the best of my knowledge.

4 I understand that by signing this form, I am certifying that I am authorized to make these changes on behalf of the Name (required) taxpayer Title (required) taxpayer Signature (required)Date (mm/dd/yyyy) Attach to this form additional information and any relevant documentation explaining other changes ( mergers and name changes) to your business . If this business was changed to a different ownership (LLC, Limited Partnership, Sole Proprietor, Corporation, or Partnership) you must complete a new Registration for Michigan Taxes (Form 518), available at To add or remove Owners, Officers, Partners or Representatives for the business , go to